Effective tax rates for R&D intangibles:
Tax incentives such as intellectual property regimes provide for reduced taxation of the income derived from research, development, and innovation related activities. By doing so, they lower the overall tax burden from investing in certain qualified intangible assets. This paper proposes a methodolo...
Gespeichert in:
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| Weitere Verfasser: | , , , |
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Paris
OECD Publishing
2023
|
| Schriftenreihe: | OECD Taxation Working Papers
no.63 |
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Zusammenfassung: | Tax incentives such as intellectual property regimes provide for reduced taxation of the income derived from research, development, and innovation related activities. By doing so, they lower the overall tax burden from investing in certain qualified intangible assets. This paper proposes a methodology to build indicators comparing the effect of income-based tax incentives for R&D and innovation on firms' incentives to make R&D intangible investments. It provides insights into how such incentives affect firms' decisions on whether, where and how much to invest in R&D intangibles. These indicators are used to illustrate the extent to which these tax incentives may create potential distortions to firms' investment, protection and commercialisation decisions. The model is further developed to account for the design changes to such tax incentives introduced by the OECD/G20 Base Erosion and Profit Shifting minimum standard. |
| Beschreibung: | 1 Online-Ressource (64 p.) 21 x 28cm. |
| DOI: | 10.1787/191dad43-en |
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| spelling | González Cabral, Ana Cinta VerfasserIn aut Effective tax rates for R&D intangibles Ana Cinta, González Cabral ... [et al] Paris OECD Publishing 2023 1 Online-Ressource (64 p.) 21 x 28cm. Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier OECD Taxation Working Papers no.63 Tax incentives such as intellectual property regimes provide for reduced taxation of the income derived from research, development, and innovation related activities. By doing so, they lower the overall tax burden from investing in certain qualified intangible assets. This paper proposes a methodology to build indicators comparing the effect of income-based tax incentives for R&D and innovation on firms' incentives to make R&D intangible investments. It provides insights into how such incentives affect firms' decisions on whether, where and how much to invest in R&D intangibles. These indicators are used to illustrate the extent to which these tax incentives may create potential distortions to firms' investment, protection and commercialisation decisions. The model is further developed to account for the design changes to such tax incentives introduced by the OECD/G20 Base Erosion and Profit Shifting minimum standard. Finance and Investment Taxation Science and Technology Hanappi, Tibor MitwirkendeR ctb Appelt, Silvia MitwirkendeR ctb Galindo-Rueda, Fernando MitwirkendeR ctb O'Reilly, Pierce MitwirkendeR ctb FWS01 ZDB-13-SOC FWS_PDA_SOC https://doi.org/10.1787/191dad43-en Volltext |
| spellingShingle | González Cabral, Ana Cinta Effective tax rates for R&D intangibles Finance and Investment Taxation Science and Technology |
| title | Effective tax rates for R&D intangibles |
| title_auth | Effective tax rates for R&D intangibles |
| title_exact_search | Effective tax rates for R&D intangibles |
| title_full | Effective tax rates for R&D intangibles Ana Cinta, González Cabral ... [et al] |
| title_fullStr | Effective tax rates for R&D intangibles Ana Cinta, González Cabral ... [et al] |
| title_full_unstemmed | Effective tax rates for R&D intangibles Ana Cinta, González Cabral ... [et al] |
| title_short | Effective tax rates for R&D intangibles |
| title_sort | effective tax rates for r d intangibles |
| topic | Finance and Investment Taxation Science and Technology |
| topic_facet | Finance and Investment Taxation Science and Technology |
| url | https://doi.org/10.1787/191dad43-en |
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